Individual income tax is calculated and paid according to the balance of the payable salary after deducting the "three insurance and one gold", so the meals deducted from the salary cannot be deducted when calculating the individual income tax.

The other situation is that the employee works in the city or suburb on business, and can't eat at the workplace or return to the workplace. According to the actual number of meals missed, the meal expenses received in accordance with the prescribed standards will not be deducted from the personal income tax.

Employees on business trips incurred meals, working meals, within the standard to receive travel subsidies, without withholding personal income tax.